Partition etc.: disregard of existing interest
179.Paragraph 6 provides that where land is partitioned, the share of that land held by the buyer immediately before the partition does not comprise chargeable consideration.
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
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- Deddfau Cynulliad Cenedlaethol Cymru
- 2017 anaw 1
- Explanatory Notes
- Commentary on Sections
- Part 8
- Schedule 4
- Partition etc.: disregard of existing interest
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